JUDGMENT

Raheel Kamran J:- By this single judgment, I intend to decide the titled petition, Writ Petition No.49857 of 2024, Writ Petition No.50600 of 2024 and Writ Petition No.50310 of 2024 as common question of law, that is, imposition of condition on grant of stay, is involved therein. 2.     Learned counsel for the petitioner contends that the Appellate Tribunal Inland Revenue (‘Appellate Tribunal’) is the first independent forum and any injunctive order passed by it must state reasons for imposing any condition or else the object and purpose of appeal will stand negated.  He maintains that section 131(5) of the Income Tax Ordinance, 2001 (‘Ordinance’) does not visualize any condition for grant of stay and the discretion exercised by the Appellate Tribunal by imposing conditions in these matters is unlawful.  He further contends that power to grant stay is unhindered and the same cannot be evaded by imposing the impugned condition.   3. Co...